Earticle

초록

영어

This paper checks if Corporate Social Responsibility (CSR) and Corporate Governance Index (CGI) have any impact on audit fee decision with empirical analysis. The result of regression analysis modeling with audit fee as its dependent variable shows the CSR and CGI have positive (+) coefficients while we expect their signs should be both negative (-). According to the results, the company with excellent CSR and CGI pays more audit fee, which is opposite result to logical expectation. Based on the discussion of previous studies, we suggested the reasons of this phenomenon as followings: 1) Audit fee is determined without auditor’s investigation on company's internal accounting and information systems; 2) In case of Korea, the excellent companies in CSR and CGI pay higher audit fee because of their higher financial standards, which requires more auditors’ efforts for thorough audit.

목차

Abstract
 1. Introduction
 2. Theoretical Background and Hypothesis
  2.1. Literature Review
  2.2. Hypothesis Development
 3. Empirical analysis
  3.1. Data
  3.2. Variables
  3.3. Regression Model
  3.4. Statistics
  3.5. Regression Results
 4. Discussions
 References

키워드

저자

• Dong-young Kim [ Gang-dong College, college-gil 228, Chungcheong, 467-900, Korea ]
• JeongYeon Kim [ Division of Business Administration, College of Business, Sangmyung University ]

참고문헌

발행기관

간행물

표지보기 관심저널 등록

• 간행물명

  International Journal of Multimedia and Ubiquitous Engineering

• 간기

  월간

• pISSN

  1975-0080

• 수록기간

  2008~2016

• 등재여부

  SCOPUS

• 십진분류

  KDC 505 DDC 605